Milot Corporation provided the following fixed and variable cost estimates that it uses for budgeting purposes and the actual results of operations for April. is an oil well service company that measures its output by the number of wells serviced. The company has Fixed Element Variable Element Actual Total per Month per Well Servicedfor April Revenue Employee salaries and wages Servicing materials other expenses $ 3,80e 112,900 69,500 0e 15,100 $ 30,200 $ 41,400 900 $ 29,600 When the company prepared its planning budget at the beginning of April, it assumed that 32 wells would have been serviced However, 29 wells were actually serviced during April. The "Servicing materials" in the flexible budget for April would have been closest to